2000 (1) TMI 9

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.... Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated November 25, 1994, pertaining to the assessment year 1984-85. "Whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the Karnataka Excise Act, 1965, especially the provisions of section 24 of the said Act, the Tribunal was right i....